Funding for voluntary sector infrastructure: a case study analysis

This paper outlines the policy context for grant-making to voluntary sector infrastructure organisations, and describes a qualitative research programme undertaken in the UK in which a detailed study of 20 such grants were investigated from multiple perspectives in terms of their perceived impact after the projects had finished. The grants were selected on tightly determined stratification criteria, from a large pool of grants for voluntary sector infrastructure work made by the Community Fund (one of the distributors of funds to “good causes” from the UK National Lottery). Particular emphasis was placed in the study on assessing the impact on other voluntary and community organisations likely to benefit from the support given to infrastructure organisations. The paper concludes that in general terms, grant-making for voluntary sector infrastructure is an effective way of supporting the voluntary and community sector more generally, although there are important lessons both for funders and for grant-recipients to improve the effectiveness of grant-making in this field

Mandatory public benefit reporting as a basis for charity accountability: findings from England & Wales

Charitable status is inherently linked in many jurisdictions with the requirement that an entity must be established for public benefit. But, until recently the public benefit principle had relatively little impact on the operations of most established charities. However, in England and Wales, reforms linked to the Charities Act 2006 led to a new requirement for public benefit reporting in the trustees’ annual report (TAR) of every registered charity. This new narrative reporting requirement had the potential to affect the understanding of accountability by charities. The paper investigates the impact of that requirement through a study of over 1400 sets of charity reports and account

Cross-Border Issues in the Regulation of Charities: Experiences from the UK and Ireland

Drawing on the specific experiences of the three authors across the jurisdictions of England and Wales, Scotland, Northern Ireland, the Republic of Ireland, this article outlines the new legal-regulatory framework for charities in each jurisdiction, providing an overview of their respective treatments of external charities (i.e. non-domestic charities operating in a host jurisdcition) before assessing the operational challenges posted by these regimes for such cross-border charities. It shows that the treatment of external charities across the four jurisdictions in not the product of a fully coordinated and coherent joint approach by the four sets of legislators. The article concludeds by offering some preliminary recommendations intended to address the burdens caused by these overlapping regulatory systems

Strengthening charity regulation in England and Wales? The Charities (Protection and Social Investment) Act 2016 and the impact of academic witnesses

Research on charity regulation is frequently triggered by charity law developments. However, it is often unclear what impact such research has on policy makers and parliamentarians shaping charity regulation. Both authors of this paper were called to give evidence to the Parliamentary Joint Committee examining the draft Bill that led to the Charities (Protection and Social Investment) Act 2016. We review the possible impact of our evidence on the ultimate Act and on charity regulation more broadly

Should NPOs follow international standards for financial reporting? A multinational study of views

Financial reporting is an important aspect of not-for-profit organisations' (NPOs') accountability. Globally, numerous and varying regimes exist by which jurisdictions regulate NPO financial reporting. This article explores whether NPOs should be required or expected to follow sector-specific international financial reporting standards. We investigate stakeholder perceptions on the nature and scope of any such developed standards, interpreting our findings through the lens of moral legitimacy. Using an international online survey of stakeholders involved in NPO financial reporting, we analyse 605 responses from 179 countries. Based on our findings, we argue that diverse stakeholder groups, especially those who are involved with NPO financial reporting in developing countries, are likely to grant moral legitimacy to developed NPO international accounting standards if the consequences are to enhance NPO accounting and accountability information, subject to agreement as to whether all or only NPOs of a certain size should comply and whether any such standards should be mandatory

11 beta-hydroxysteroid dehydrogenase type 1 regulates glucocorticoid-induced insulin resistance in skeletal muscle

OBJECTIVE: Glucocorticoid excess is characterized by increased adiposity, skeletal myopathy, and insulin resistance, but the precise molecular mechanisms are unknown. Within skeletal muscle, 11beta-hydroxysteroid dehydrogenase type 1 (11beta-HSD1) converts cortisone (11-dehydrocorticosterone in rodents) to active cortisol (corticosterone in rodents). We aimed to determine the mechanisms underpinning glucocorticoid-induced insulin resistance in skeletal muscle and indentify how 11beta-HSD1 inhibitors improve insulin sensitivity. \ud RESEARCH DESIGN AND METHODS: Rodent and human cell cultures, whole-tissue explants, and animal models were used to determine the impact of glucocorticoids and selective 11beta-HSD1 inhibition upon insulin signaling and action. \ud RESULTS: Dexamethasone decreased insulin-stimulated glucose uptake, decreased IRS1 mRNA and protein expression, and increased inactivating pSer$^{307}$ insulin receptor substrate (IRS)-1. 11beta-HSD1 activity and expression were observed in human and rodent myotubes and muscle explants. Activity was predominantly oxo-reductase, generating active glucocorticoid. A1 (selective 11beta-HSD1 inhibitor) abolished enzyme activity and blocked the increase in pSer$^{307}$ IRS1 and reduction in total IRS1 protein after treatment with 11DHC but not corticosterone. In C57Bl6/J mice, the selective 11beta-HSD1 inhibitor, A2, decreased fasting blood glucose levels and improved insulin sensitivity. In KK mice treated with A2, skeletal muscle pSer$^{307}$ IRS1 decreased and pThr$^{308}$ Akt/PKB increased. In addition, A2 decreased both lipogenic and lipolytic gene expression.\ud CONCLUSIONS: Prereceptor facilitation of glucocorticoid action via 11beta-HSD1 increases pSer$^{307}$ IRS1 and may be crucial in mediating insulin resistance in skeletal muscle. Selective 11beta-HSD1 inhibition decreases pSer$^{307}$ IRS1, increases pThr$^{308}$ Akt/PKB, and decreases lipogenic and lipolytic gene expression that may represent an important mechanism underpinning their insulin-sensitizing action

Evidence of Former Sea Levels from a Passive Seismic Survey at a Sandy Beach; Perranporth, SW England, UK

Since the end of the last glaciation, the United Kingdom’s land surface has been altered by isostatic rebound, rising in the north and sinking in the south. Numerous studies have been published documenting the impact of isostatic rebound on relative sea levels. However, due to the difficulties in acquiring evidence to prove former sea levels, locally, these data can be sparse or absent. In this work, we explored the suitability of the passive seismic survey (PSS) method to estimate the contemporaneous beach thickness in coastal environments where there is a high impedance contrast between the beach deposits and the underlying wave-cut platform. We conducted a three-day survey at Perran Beach, Cornwall, collected 149 measurements using PSS, and interpreted the observations supported by auxiliary topographical, geological, and independent geophysical observation in the study area. The study site is a contemporaneous beach mostly composed of sand underlain by a wave-cut platform composed of igneous and sedimentary rock, therefore high impedance contrast with the sandy beach is anticipated. The elevation of the bedrock relative to the topographical elevation suggests that the bedrock elevation is −15 m ± 5 m below the present day mean sea level, which is coherent with the observation of relative sea level rise along the region of the south-west. The present study contributes to our current limited understanding of land and sea level movements by providing further subsurface information to the coastal geological archive of south-west England, a region currently in need of more data to reconstruct land- and sea-level movement

Complementary role of cardiac CT in the assessment of aortic valve replacement dysfunction

Aortic valve replacement is the second most common cardiothoracic procedure in the UK. With an ageing population, there are an increasing number of patients with prosthetic valves that require follow-up. Imaging of prosthetic valves is challenging with conventional echocardiographic techniques making early detection of valve dysfunction or complications difficult. CT has recently emerged as a complementary approach offering excellent spatial resolution and the ability to identify a range of aortic valve replacement complications including structural valve dysfunction, thrombus development, pannus formation and prosthetic valve infective endocarditis. This review discusses each and how CT might be incorporated into a multimodal cardiovascular imaging pathway for the assessment of aortic valve replacements and in guiding clinical management

Lymphangiogenesis and lymph node metastasis in breast cancer

<p>Abstract</p> <p>Introduction</p> <p>There have been few studies on lymphangiogenesis in the past due to the lack of specific lymphatic endothelial markers, and lymphatic-specific growth factors. Recently, these limitations have been relieved by the discovery of a small number of potential lymphatic-specific markers. The relationship between lymphangiogenesis and regional or distant metastasis has not previously been investigated in humans. Using these lymphatic markers, it is possible to explore the relationship between lymphangiogenesis and tumour metastasis. This study indirectly quantified lymphangiogenesis by measuring mRNA expression of all seven lymphatic markers described above in breast cancers and correlated these markers with lymphatic involvement and survival.</p> <p>The cDNA from 153 frozen archived breast samples were analysed with Q-PCR for all seven lymphangiogenic markers. This was correlated with various prognostic factors as well as patient survival.</p> <p>Results</p> <p>There was significantly greater expression of all 7 markers in malignant compared to benign breast tissue. In addition, there was greater expression in lymph node positive/grade 3 tumours when compared to lymph node negative/grade 1 tumours. In 5 of the markers, there was a greater expression in poor NPI prognostic tumours when compared to favourable prognostic tumours which was not statistically significant. There was no association between recurrence risk and lymphangiogenic marker expression.</p> <p>Conclusion</p> <p>In summary, the findings from this study show that lymphangiogenesis, measured by specific lymphatic marker expression, is higher in breast cancers than in normal breast tissue. Secondly, breast cancers which have metastasised to the regional lymphatics show higher expression compared to those which have not, although the individual differences for all five markers were not statistically significant.</p